Defendants shall be punished by imprisonment for ten months.

However, each of the above penalties shall be executed for a period of two years from the date this judgment becomes final and conclusive.

Punishment of the crime

Defendant

A is a person who is engaged in in in in inorganic manufacturing business with the trade name of F Company in the Gun E in the south of 2014, and Defendant B had tried to deal with F Company's tax invoice from around 2014 to related work.

During the process of seeking measures to improve performance due to poor business performance of the above FF companies, the Defendants conspired to issue and receive false tax invoices.

1. On January 6, 2014, the Defendants conspired to issue a false tax invoice, and issued a tax invoice for suppliers, stating that “the supplier F Company, the supplier F Company, the supplier, the supply price of KRW 5,00,000, the tax amount of KRW 500,000, the product sulfur processing system, and other than the product sulfur processing system,” instead of supplying actual goods or services at the above F Company G located in the Republic of Korea-do. From that time until December 21, 2015.

1. A total of 588,080,000 won issued 27 copies of tax account statement, such as written on the list of crimes.

2. From February 23, 2014 to December 11, 2015, the Defendants: (a) conspired to receive false tax invoices; (b) provided a supplier I company; (c) supplied “F company; (d) supplied price of KRW 6,00,00,000; (c) tax amount of KRW 600,000; and (d) product sulfur processing excluded”; and (c) received tax invoices from that time, without being supplied with actual goods or services at the same place.”

2. 15 copies of the tax invoice in total amount of KRW 624,250,00,000, as stated in the crime list, were received (Provided, That with respect to Defendant B, Nos. 3, 4, 5, 6, and 10 of the crime list were excluded).

3. On July 25, 2014, the Defendants conspired to submit a list of total tax invoices for each seller in 2014, and submitted a false statement of total amount of KRW 35,430,000 in the tax office located in the Nam-gu, Nam-gu, South Korea. The Defendants did not supply any actual goods or services to the remaining tax office in 2014, and did not supply any actual goods or services to the remaining tax office in 2015.